This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)

In cognitive science, there is a tacit norm that phenomena such as cultural variation or synaesthesia are worthy examples of cognitive diversity that contribute to a better understanding of cognition, but that other forms of cognitive diversity (e.g., autism, attention deficit hyperactivity disorder/ADHD, and dyslexia) are primarily interesting only as examples of deficit, dysfunction, or impairment. This status quo is dehumanizing and holds back much-needed research. In contrast, the neurodiversity paradigm argues that such experiences are not necessarily deficits but rather (...) are natural reflections of biodiversity. Here, we propose that neurodiversity is an important topic for future research in cognitive science. We discuss why cognitive science has thus far failed to engage with neurodiversity, why this gap presents both ethical and scientific challenges for the field, and, crucially, why cognitive science will produce better theories of human cognition if the field engages with neurodiversity in the same way that it values other forms of cognitive diversity. Doing so will not only empower marginalized researchers but will also present an opportunity for cognitive science to benefit from the unique contributions of neurodivergent researchers and communities. (shrink)

This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China (...) including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede''s Culture Theory predictions. (shrink)

The question of how psychoanalysts are affected by their patients is of perennial interest. Edward Glover posed the question in an informal survey in 1940, but little came of his efforts. Now, more than half a century later, Judy Kantrowitz rigorously explores this issue on the basis of a unique research project that obtained data from 399 fully trained analysts. These survey responses included 194 reported clinical examples and 26 extended case commentaries on analyst change. Kantrowitz begins _The Patient's (...) Impact on the Analyst_ by documenting how the process of analysis fosters an interactional process out of which patient and analyst alike experience therapeutic effects. Then, drawing on the clinical examples provided by her survey respondents, she offers a detailed exploration of the ways in which clinically triggered self-reflection represents a continuation of the analyst's own personal understanding and growth. Finally, she incorporates these research findings into theoretical reflections on how analysts obtain and integrate self-knowledge in the course of their ongoing clinical work. This book is a pioneering effort to understand the therapeutic process from the perspective of its impact on the analyst. It provides an enlarged framework of comprehension for recent discussions of self-analysis, countertransference, interaction, and mutuality in the analytic process. Combining a wealth of experiential insight with thoughtful commentary and synthesis, it will sharpen analysts' awareness of how they work and how they are affected by their work. (shrink)

In Australia research projects proposing the use of linked data require approval by a Human Research Ethics Committee . A sound evaluation of the ethical issues involved requires understanding of the basic mechanics of data linkage, the associated benefits and risks, and the legal context in which it occurs. The rapidly increasing number of research projects utilising linked data in Australia has led to an urgent need for enhanced capacity of HRECs to review research applications involving this emerging research methodology. (...) The training described in this article was designed to respond to an identified need among the data linkage units in the Australian Population Health Research Network and HREC members in Australia. (shrink)

The meaningful consideration of cultural practices, values and beliefs is a necessary component in the effective translation of advancements in neuroscience to clinical practice and public discourse. Society’s immense investment in biomedical science and technology, in conjunction with an increasingly diverse socio-cultural landscape, necessitates the study of how potential discoveries in neurodegenerative diseases such as Alzheimer disease are perceived and utilized across cultures. Building on the work of neuroscientists, ethicists and philosophers, we argue that the growing field of neuroethics provides (...) a pragmatic and constructive pathway to guide advancements in neuroscience in a manner that is culturally nuanced and relevant. Here we review a case study of one issue in culturally oriented neuroscience research where it is evident that traditional research ethics must be broadened and the values and needs of diverse populations considered for meaningful and relevant research practices. A global approach to neuroethics has the potential to furnish critical engagement with cultural considerations of advancements in neuroscience. (shrink)

Very young children occasionally commit scale errors, which involve a dramatic dissociation between planning and control: A child's visual representation of the size of a miniature object is not used in planning an action on it, but is used in the control of the action. Glover's planning–control model offers a very useful framework for analyzing this newly documented phenomenon.

One facet of Vigil's socio-relational framework of expressive behaviors (SRFB) suggests that females are more sensitive to facial expressions than are males, and should detect facial expressions more quickly. A re-examination of recent research with children demonstrates that girls do detect various facial expressions more quickly than do boys. Although this provides support for SRFB, further examination of SRFB in children would lend important support this evolutionary-based theory.

Benjamin Libet's celebrated experiments concerning freedom elicited numerous attempts of _philosophical_ repudiation. Ten years ago, however, Judy Trevena and Jeff Miller published a _technical_ objection; they claim to have detected a,,smearing artifact" in Libet's calculations. This rests on a misunderstanding of Libet's methodology. In my reconstruction of Libet's argument, he draws an abductive inference to the best explanation. Now, Trevena's and Miller's objection does indeed lead to alternative explanations of Libet's measurements. These alternatives are _ad hoc_ and extremely improbable. (...) They constitute worse explanations than the explanation offered by Libet. _German_ Benjamin Libets bahnbrechende Experimente zur Willensfreiheit aus den Achtziger Jahren des vorigen Jahrhunderts gehören längst zu den Klassikern der Experimentalkunst. Aus _philosophischer_ Perspektive sind sie oft kritisiert worden; unabhängig davon ist zu Beginn des neuen Jahrtausends ein _technischer_ Einwand gegen Libet prominent geworden, der von Freiheitsfreunden gerne zitiert wird. Er geht auf Judy Trevena und Jeff Miller zurück und besteht in dem Vorwurf, dass Libet mit seiner Berechnung der _gemittelten_ Bereitschaftspotential-Kurven die wahren Verhältnisse verschmiere und dabei aus mathematischen Gründen den Anstiegs-Zeitpunkt des Bereitschaftspotentials künstlich nach vorne verschiebe – das ist der Vorwurf des sog. Verschmierungsartefakts. Ich zeige, dass der Vorwurf nicht sticht. Er beruht auf einem Missverständnis der Schlussmethode Libets. Laut meiner wissenschaftstheoretischen Rekonstruktion zieht Libet weder deduktive noch induktive Schlüsse aus seinen Einzelbeobachtungen; er schließt abduktiv, d.h. er schließt auf die beste Erklärung seiner Einzelbeobachtungen. Wie eine genaue arithmetische Analyse zeigt, bieten die Alternativ-Erklärungen, unter denen sich das Verschmierungsartefakt bewahrheiten würde, schlechtere Erklärungen als Libets Erklärung – sie sind an den Haaren herbeigezogen und extrem unwahrscheinlich. (shrink)

A major difficulty for currently existing theories of inductive inference involves the question of what to do when novel, unknown, or previously unsuspected phenomena occur. In this paper one particular instance of this difficulty is considered, the so-called sampling of species problem.The classical probabilistic theories of inductive inference due to Laplace, Johnson, de Finetti, and Carnap adopt a model of simple enumerative induction in which there are a prespecified number of types or species which may be observed. But, realistically, this (...) is often not the case. In 1838 the English mathematician Augustus De Morgan proposed a modification of the Laplacian model to accommodate situations where the possible types or species to be observed are not assumed to be known in advance; but he did not advance a justification for his solution. (shrink)

The Unknowable, arguably the greatest Russian philosophical work of the 20th century, was the culmination of S. L. Frank's intellectual and spiritual development, the boldest and most imaginative of all his writings, containing a synthesis of epistemology, ontology, social philosophy, religious philosophy, and personal spiritual experience.

According to Heidegger, we are living in an ever worsening ?worldnight?, whose fundamental nihilism is due to an ?abandonment by Being? (Seinsverlassenheit) or a ?forgetting of Being? (Seinsvergessenheit). In this paper, I attempt to clarify the notion of an ?abandonment by Being? through an examination of two themes prominent in Heidegger's later philosophy: Being as ?event? (Ereignis); and the obscure ?mystery? or ?secret? of Being. ?Seinsvergessenheit? is interpreted as a forgetting of the mystery or secret of Being which is the (...) ?ontological difference? between Being and beings, i.e. between some concrete revelation of a world and the conditions which make possible any revelation whatsoever. Since these conditions make up that ontological structure which is Dasein and since Dasein is human being, to forget Being is to be in a condition of profound self?estrangement. The origin and growth of this condition constitutes the history of metaphysics, which unfolds as the history of a progressive increase in ?subjectivism?, culminating in the nihilistic ?will to will? as the mode of revelation of the modern world. Finally, Heidegger's two ?remedies? for Seinsverlassenheit are examined: the first, the need for a cultivation of ?essential thinking? is shown to be fundamentally sterile and unable, therefore, to bear the burden of world?transformation which Heidegger lays upon it, while the second, the exhortation to experience the ?thing? as ?assembler? of the ?foursome?, it is argued, does not grow organically out of Heidegger's central philosophical preoccupations, but represents quite a radical departure from them. (shrink)

“Doing Gender,” Candance West and Don Zimmerman’s famous 1987 article, has become a folk concept—a trope or commonsense resource within the sociology of gender. Yet at the same time, most gender scholars overlook its ethnomethodological premise, visible in both poststructuralist misunderstandings of its argument outside the discipline of sociology and what I term a realist misunderstanding of it in the study of structures and identities within the discipline. Reading West and Zimmerman queerly while clarifying ethnomethodology’s ontology, I refocus attention for (...) critical scholarship on ethnomethodology’s analytic sensibilities for research on gender, race, and sexuality, among other embodiments. Specifically, ethnomethodology reframes a vision of actors as relational, practical actors; repositions gender as accountable, jointly produced social relations, not individual identity; and foregrounds resistance in addition to conformity. Hence, my gender is not mine; it is ours. Ethnomethodology’s ontological shift in temporality to reality-in-production enables interpretive-materialism: a queer, anti-racist, intersectional sociology that is future-facing and in motion. (shrink)

This article explores refusal of medical treatment by adult patients from ethical and legal perspectives. Initially, consequentialist and deontological ethical theory are outlined. The concepts of autonomy, paternalism and competence are described and an overview of Beauchamp and Childress’s principle-based approach to moral reasoning is given. Relevant common law is discussed and the provisions of the Mental Capacity Act 2005 in assessing competence is evaluated. In order to demonstrate the consideration of moral issues in clinical practice, ethical theory is applied (...) to two well-known incidents: the case of Re MB, where doubt over decision-making capacity led to a paternalistic act to override a patient’s choice; and the death of Emma Gough, a situation where respect for autonomy prevailed when healthcare staff acted lawfully in following a patient’s refusal of life-saving treatment. Finally, guidance from regulatory bodies on the roles and responsibilities of health professionals in relation to this topic are considered. (shrink)

Inducing the rubber hand illusion (RHI) requires that participants look at an imitation hand while it is stroked in synchrony with their occluded biological hand. Previous explanations of the RHI have emphasized multisensory integration, and excluded higher cognitive functions. We investigated the relationship between the RHI and higher cognitive functions by experimentally testing task switch (as measured by switch cost) and mind wandering (as measured by SART score); we also included a questionnaire for attentional control that comprises two subscales, attention-shift (...) and attention-focus. To assess experience of RHI, the Botvinick and Cohen (1998) questionnaire was used and illusion onset time was recorded. Our results indicate that rapidity of onset reliably indicates illusion strength. Regression analysis revealed that participants evincing less switch cost and higher attention-shift scores had faster RHI onset times, and that those with higher attention-shift scores experienced the RHI more vividly. These results suggest that the multi-sensory hypothesis is not sufficient to explain the illusion: higher cognitive functions should be taken into account when explaining variation in the experience of ownership for the rubber hand. (shrink)

Gaining ethical clearance to conduct a study is an important aspect of all research involving humans but can be time-consuming and daunting for novice researchers. This article stems from a larger ethnographic study that examined research capacity building in Irish nursing and midwifery. Data were collected over a 28-month time frame from a purposive sample of 16 nurse or midwife research fellows who were funded to undertake full-time PhDs. Gaining ethical clearance for their studies was reported as an early ‘rite (...) of passage’ in the category of ‘labouring the doctorate’. This article penetrates the complexities in Irish clinical research ethics by describing the practices these nurse and midwife researchers encountered and the experiences they had. The key issue of representation that occurred in the context of ‘medicalized’ research ethics is further explored including its meaning for nursing or midwifery research. (shrink)

The purpose of this paper is to make a simple observation regarding the Johnson -Carnap continuum of inductive methods. From the outset, a common criticism of this continuum was its failure to permit the confirmation of universal generalizations: that is, if an event has unfailingly occurred in the past, the failure of the continuum to give some weight to the possibility that the event will continue to occur without fail in the future. The Johnson -Carnap continuum is the mathematical consequence (...) of an axiom termed Johnson 's sufficientness postulate, the thesis of this paper is that, properly viewed, the failure of the Johnson -Carnap continuum to confirm universal generalizations is not a deep fact, but rather an immediate consequence of the sufficientness postulate; and that if this postulate is modified in the minimal manner necessary to eliminate such an entailment, then the result is a new continuum that differs from the old one in precisely one respect: it enjoys the desideratum of confirming universal generalizations. (shrink)

Joachim Schulte’s introduction provides a distinctive and masterful account of the full range of Wittgenstein’s thought. It is concise but not compressed, substantive but not overloaded with developmental or technical detail, informed by the latest scholarship but not pedantic. Beginners will find it accessible and seasoned students of Wittgenstein will appreciate it for the illuminating overview it provides.